ACG Blog

This is Part 2 in a two-part series on the mechanics of cross-testing.

This is Part 1 in a two-part series on the mechanics of cross-testing.

Small business owners who are looking for tax-deductible retirement contributions greater than those available in a 401(k) plan should consider adopting a defined benefit (DB) plan.

When people hear that I am an actuary, the first question they ask (besides, “What is THAT?”) is, “How long am I going to live?” The answer is, I have no idea. Contrary to popular belief, life expectancy rarely is used in actuarial calculations.

Note: This article was published in 2016. The SECURE 2.0 Act of 2022 made changes to certain rules relating to family attribution. As such, some information in this article may be outdated. When you own a business and sponsor a qualified retirement p...

Under the controlled group rules, two or more business entities with common ownership are to be treated as a single employer for qualified retirement plan purposes. A company sponsoring a retirement plan may need to provide those same benefits for em...

Autumn is here, which means leaves are changing color, football season is in full swing, and it’s time for government agencies to release new retirement plan limits for the upcoming year.

Age 62 is the earliest a worker may begin collecting Social Security retirement benefits. Is that the best age to start, or is it better to wait until the “full” Social Security retirement age (now 66) or perhaps even later? Let’s take a look at some...

Retirees on Social Security may soon be able to afford an extra cup of coffee or sandwich each month, but not much else. The Social Security Administration announced this week that monthly Social Security and Supplemental Security Income (SSI) benefi...

An apparently erroneous response in a recent financial advice column has inspired us to share some basic rules about Required Minimum Distributions (RMDs) from qualified retirement plans. RMDs are sometimes called “70½ distributions” because that is ...